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Appeal No.

Date of Order

Date of Order



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On behalf of the appellant, ld. counsel Shri Raghavan Ramabhadran submitted that in para 8.1 of the impugned order, the Tribunal has analyzed the first ground of rejection of the refund claim by the Commissioner (Appeals). Though the Tribunal held that the remand order passed by the Commissioner (Appeals) is correct, had directed that the appellant is not required to file declaration as per Circular dated 19.1.2010. He adverted to show cause notice and submitted that the issue with regard to eligibility of credit on the ground of nexus is only Rs.7,27,697/-. In fact, it is not clear from para 8.1 of the impugned final order whether the said issue that has been remanded to the adjudicating authority is limited to amount of Rs.7,27,697/- or whether it takes in the entire refund claim. He therefore prayed for rectification by way of clarification.